36 Conn. 283 | Conn. | 1869
We think the tax assessors of the town of Bridgeport committed no error in assessing the property in question as the property of the American Waterproof Cloth Company. The records of the town disclosed no other owner of the property. Up to the eleventh day of September of the year
But we think the assessors erred in adding ten per cent to the valuation of the property. This was done on the ground that the corporation was supposed to be a resident tax-payer of the town, and as such, bound by law to make out and deliver to the assessors a list of its property, which had not been done.
■The corporation was a foreign one. It was organized and established under the laws of the state of New York. Its principal office and factories were in that state and most of its stockholders resided there. The design of the law is to compel resident tax-payers to give in lists of their property. Non-residents are not required by law to do so. The corporation cannot be regarded as a resident of the town of Bridgeport and therefore was not subject to the addition of ten per cent to the valuation of its property.
The plaintiff claims that this illegal addition of ten per cent to the value of the property renders the whole assessment void. We think otherwise. Tiffs addition of ten per cent is distinguished by the law from the tax on the valuation of the
We therefore advise the Superior Court that the town of Bridgeport is entitled to recover the tax on the property valued at the sum of sixty thousand dollars.
In this opinion the other judges concurred.